BHARTI INFRATEL LTD.,NEW DELHI vs. ACIT, CIRCLE- 4(2), NEW DELHI

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ITA 1633/DEL/2018Status: DisposedITAT Delhi07 December 2018AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had sought to withdraw the appeal. The Senior DR did not object to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee had also filed an appeal before the CIT(A) on the same grounds, which was decided in their favour. The assessee then sought to withdraw the appeal filed before the ITAT.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT when a similar appeal on common grounds was decided in their favour by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘Friday/C’, NEW DELHI

Before: Sh. N. K. Saini, Hon’ble & Smt. Beena A. Pillai

Hearing: 07.12.2018Pronounced: 07.12.2018

ORDER

Per N. K. Saini, Vide President:

This is an appeal by the assessee against the order dated 30.11.2017 of ld. CIT(A)-33, New Delhi.

2.

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. However, an application dated 19.11.2018 has been furnished stating therein as under: “RE : M/s Bharti Infratel Ltd. PAN: AADCB0274F A.Y. 2014-15 ITA No: 1633/Del/2018. Withdrawal of appeal filed on 08.03.2018.

1.

Bharti Infratel Ltd. We submit that the above assessee company has filed an appeal before the Hon'ble ITAT on 08.03.2018 against assessment Order u/s 143(3) dated 23.12.2016 read wit Section 154 dated 4.1.2017 vide acknowledgment dated 8.3.2018 (copy enclosed) however, assessee company also filed an appeal before CIT(A) against order u/s 143(3) dated 23.12.2016 which has been decided by learned CIT(A) in favour of the assess company wherein the grounds of appeal in both the appeals are common. In view of the above submissions, we plead that the appeal in ITA 1633/Del/2018 withdrawn.” Thanking you Yours faithfully, Sd/- Chartered Accountants

3. The ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. (Order Pronounced in the Open Court on 07/12/2018)

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